Social-Economic Changes in Rural Areas Influenced by Tourism

Artykuł jest próbą dość krytycznej oceny skutków rozwoju turystyki na terenach wiejskich. Liczne problemy, jakie rodzi żywiołowy rozwój tzw. agroturystyki, wymagają natychmiastowej interwencji. W.przeciwnym wypadku turystyka nie tylko nie pomoże rozwiązać problemów gospodarczych polskiej wsi, ale spowoduje nieodwracalne szkody ekonomiczne i społeczne

Opodatkowanie podatkiem od towarów i usług oraz podatkiem od czynności cywilnoprawnych przelewu praw i obowiązków wynikających z umowy przedwstępnej

The taxation of assignment of receivables resulting from preliminary agreements with tax on civil law transactions despite clearly defined rules is not very obvious and creates a lot of confusion. Tax authorities regularly issue tax interpretations regarding that matter. When it comes to the taxation of assignment of receivables due to preliminary agreements with tax on goods and services, the rules are not specific and because of that tax authorities have huge margin for defining them.Opodatkowanie podatkiem od czynności cywilnoprawnych przelewu praw i obowiązków wynikających z umowy przedwstępnej – mimo wyraźnie określonych przepisów – nie jest oczywiste. Organy podatkowe regularnie udzielają interpretacji podatkowych w tej sprawie. W przypadku opodatkowania umów przedwstępnych podatkiem od towarów i usług, przez niewymienienie w sposób wyczerpujący czynności podlegających opodatkowaniu tym podatkiem, ograny mają szerokie pole do ich definiowania

Problematyka pedagogiczna w kręgu zainteresowań wydawców rosyjskich przełomu XVIII i XIX wieku („okres nowikowowski” – „okres karamzinowski”)

Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Dobroczynność w Rosji w świetle publikacji w czasopismach i almanachach literackich pierwszej połowy XIX wieku

The article presents the publications in the periodical “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” and the literary almanac Podarok bednym in the light of the development of charity in Russia (motives, forms, results): 1. The publications of Alexander Sturdza (About social charity, About private charity), Pyotr Shalikov etc.; 2. The charity institutions in the capital and the provinces; 3. The charity initiatives of women and the Russian writers. “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” (the monthly magazine) was published in St. Petersburg from 1817 to 1826. It contained, among other elements, information and reports about the activity of philanthropists and charity institutions, and literary works (Hymn to love for a man by Pyotr Shalikov). Podarok bednym was published in Odessa in 1834 (the motto was a quotation from the Aeneid by Vergil: “Miseris succurrere disco”) by a women’s benevolent society. It contained the commentaries and works of belles-lettres. The paper compares “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” and Podarok bednym (the “common places”, for instance the articles by Alexander Strudza About social charity published in “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” in 1817 and in Podarok bednym in 1834). It presents also the discussions about charity in the Russian periodicals in the first half of the 19th century.The article presents the publications in the periodical “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” and the literary almanac Podarok bednym in the light of the development of charity in Russia (motives, forms, results): 1. The publications of Alexander Sturdza (About social charity, About private charity), Pyotr Shalikov etc.; 2. The charity institutions in the capital and the provinces; 3. The charity initiatives of women and the Russian writers. “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” (the monthly magazine) was published in St. Petersburg from 1817 to 1826. It contained, among other elements, information and reports about the activity of philanthropists and charity institutions, and literary works (Hymn to love for a man by Pyotr Shalikov). Podarok bednym was published in Odessa in 1834 (the motto was a quotation from the Aeneid by Vergil: “Miseris succurrere disco”) by a women’s benevolent society. It contained the commentaries and works of belles-lettres. The paper compares “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” and Podarok bednym (the “common places”, for instance the articles by Alexander Strudza About social charity published in “Zhurnal Imperatorskogo chelovekolubivogo obshchestva” in 1817 and in Podarok bednym in 1834). It presents also the discussions about charity in the Russian periodicals in the first half of the 19th century

O miłych i dla miłych Tematyka kobieca w czasopismach rosyjskich przełomu XVIII i XIX w.

Autorka analizuje zawartość rosyjskich czasopism kobiecych wydawanych na przełomie XVIII i XIX wieku.Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Rosyjscy oświeceni wobec (nie tylko) kultury agrarnej (Andriej Bołotow i czasopismo „Sielskij Żytel”)

The article presents the periodical “Selsky zhitel” (“The Villager”), which was published by Andrey Bolotov in Moscow in 1778–1779. It was the first Russian private agricultural journal with its purpose, programme, structure and contents. Bolotov’s activity and the history of the Russian agricultural journals in the 18th and early 19th century constitute an interpretive background

Między radością a smutkiem. O nadziei w poezji Nikołaja Karamzina

The paper presents the poems by Nikolay Karamzin (1766–1826), which refer to hope. They include the following groups of texts: 1) reflection poems: To myself (1795), The song (1795), The hope (1796), To an unfaithful (1796), Sorrow and joy (1797), The coast (1802); 2) occasional poems: about the Tsar Pavel I (1796), about G. Khovanski (1796) and about P. Pelski (1803); 3) poems touching upon the life of a poet and poetry: To a poor poet (1796) and The talents (1796). Some poems are autobiographical (The coast was written after the death of Karamzin’s first wife). The hope, which is based on a comparison of a human’s life to a journey, is considered the most meaningful of his texts. According to Karamzin, life is filled with joy and sorrow, expectation and disappointment, but hope makes the plans easier to achieve, and brings a man closer to the goal. The meaning of his poems is optimistic after all. Karamzin’s letters to Ivan Dmitriev, a poet and a friend, serve as an interpretive background in the article.The paper presents the poems by Nikolay Karamzin (1766–1826), which refer to hope. They include the following groups of texts: 1) reflection poems: To myself (1795), The song (1795), The hope (1796), To an unfaithful (1796), Sorrow and joy (1797), The coast (1802); 2) occasional poems: about the Tsar Pavel I (1796), about G. Khovanski (1796) and about P. Pelski (1803); 3) poems touching upon the life of a poet and poetry: To a poor poet (1796) and The talents (1796). Some poems are autobiographical (The coast was written after the death of Karamzin’s first wife). The hope, which is based on a comparison of a human’s life to a journey, is considered the most meaningful of his texts. According to Karamzin, life is filled with joy and sorrow, expectation and disappointment, but hope makes the plans easier to achieve, and brings a man closer to the goal. The meaning of his poems is optimistic after all. Karamzin’s letters to Ivan Dmitriev, a poet and a friend, serve as an interpretive background in the article.The paper presents the poems by Nikolay Karamzin (1766–1826), which refer to hope. They include the following groups of texts: 1) reflection poems: To myself (1795), The song (1795), The hope (1796), To an unfaithful (1796), Sorrow and joy (1797), The coast (1802); 2) occasional poems: about the Tsar Pavel I (1796), about G. Khovanski (1796) and about P. Pelski (1803); 3) poems touching upon the life of a poet and poetry: To a poor poet (1796) and The talents (1796). Some poems are autobiographical (The coast was written after the death of Karamzin’s first wife). The hope, which is based on a comparison of a human’s life to a journey, is considered the most meaningful of his texts. According to Karamzin, life is filled with joy and sorrow, expectation and disappointment, but hope makes the plans easier to achieve, and brings a man closer to the goal. The meaning of his poems is optimistic after all. Karamzin’s letters to Ivan Dmitriev, a poet and a friend, serve as an interpretive background in the article.The paper presents the poems by Nikolay Karamzin (1766–1826), which refer to hope. They include the following groups of texts: 1) reflection poems: To myself (1795), The song (1795), The hope (1796), To an unfaithful (1796), Sorrow and joy (1797), The coast (1802); 2) occasional poems: about the Tsar Pavel I (1796), about G. Khovanski (1796) and about P. Pelski (1803); 3) poems touching upon the life of a poet and poetry: To a poor poet (1796) and The talents (1796). Some poems are autobiographical (The coast was written after the death of Karamzin’s first wife). The hope, which is based on a comparison of a human’s life to a journey, is considered the most meaningful of his texts. According to Karamzin, life is filled with joy and sorrow, expectation and disappointment, but hope makes the plans easier to achieve, and brings a man closer to the goal. The meaning of his poems is optimistic after all. Karamzin’s letters to Ivan Dmitriev, a poet and a friend, serve as an interpretive background in the article

Pisarze w służbie wychowania. „Патриот” (1804) Władimira Izmajłowa na tle czasopiśmiennictwa rosyjskiego końca XVIII – początku XIX wieku

Autorka podejmuje szczegółową analizę czasopisma „Патриот” (1804) Władimira Izmajłowa adresowanego do dzieci, młodzieży i wychowawców, na tle czasopiśmiennictwa rosyjskiego końca XVIII – początku XIX wieku. Obecność tematyki literackiej sprawia, że „Патриот” może być stawiany obok czołowych periodyków kulturalno-literackich epoki.Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00